Griswold Corporation Is a Job-Order Costing Company That Uses Activity-Based

Griswold Corporation is a job-order costing company that uses activity-based costing to apply overhead to jobs. The following overhead activities were budgeted for the year.
$\begin{array}{|l|l|l|c|}\hline \text { Activity } & \text { Cost } & \text { Driver } & \text { Amount of driver } \\\hline \text { Setups } & \$ 240,000 & \text { number of setups } & 6,000 \\\hline \text { Purchasing } & 160,000 & \text { number of parts } & 20,000 \\\hline \text { Other overhead } & 300,000 & \text { direct labour hours } & 80,000 \\\hline\end{array}$
The following information about the jobs was given for September. $\begin{array}{|l|r|r|r|r|}\hline & \text { Job 101 } & \text { Job 102 } & \text { Job 103 } & \text { Job 104 } \\\hline \text { Balance 9/1 } & \$ 64,900 & \$ 40,770 & \$ 30,500 & 0 \\\hline \text { Direct materials } & 54,000 & 37,900 & 25,000 & 11,000 \\\hline \text { Direct labour } & 80,000 & 38,500 & 43,000 & 21,000 \\\hline \text { Number of setups } & 40 & 10 & 30 & 200 \\\hline \text { Number of parts } & 300 & 80 & 400 & 500 \\\hline \text { Direct labour hours } & 5,000 & 2,400 & 5,200 & 1,200 \\\hline\end{array}$
By September 30, Jobs 102 and 103 were completed and sold. The remaining jobs were still in process.
-Refer to the figure.What is the cost of goods manufactured?

A) $144,400
B) $178,340
C) $215,670
D) $249,610